Form St-860 - Exemption Certificate For Purchases Relating To Guide, Hearing And Service Dogs Page 2
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2Page 2 of 2 ST-860 (1/12)
To the purchaser
• Criminal felony prosecution, punishable by a substantial fine and a
This form may be used to claim exemption from sales tax on purchases
possible jail sentence; and
of guide dogs, hearing dogs, or service dogs, and related products
• Revocation of your Certificate of Authority, if you are required to be
and services, made by a person with a disability or a person who has
registered as a vendor. See TSB-M-09(17)S, Amendments That
a dependent with a disability. It must be completed in the name of the
Encourage Compliance with the Tax Law and Enhance the Tax
person with a disability on whose behalf the purchase is being made.
Department’s Enforcement Ability, for more information.
Qualifying purchases made by others shopping for or on behalf of a
person with a disability also qualify for exemption. When the purchaser
Examples of exempt purchases for guide, hearing,
is not the person with a disability, the purchaser must indicate his or
and service dogs
her relationship (for example, family member, volunteer, or shopping
• Backpacks specifically designed for domestic dogs
service, etc.) to the person with the disability on whose behalf the
purchase is being made.
• Beds, linen, blankets, etc. specifically designed for use by a domestic
dog
This exemption includes purchases of property or services necessary
• Boarding services
for the purchase of a guide, hearing, or service dog, or products
and services necessary for the dog’s care. See Examples of exempt
• Dental care products specifically designed for use on domestic dogs
purchases for guide, hearing, and service dogs for a partial listing
• Dental care services for domestic dogs
of qualifying purchases. Also see Tax Bulletin ST-245 (TB-ST-245),
• Deodorant sprays specifically designed for use on a domestic dog
Exemptions Relating to Guide, Hearing, and Service Dogs, and
• De-worming products designed for domestic dogs
TSB-M-95(10)S, Guide, Hearing and Service Dogs, for more
information.
• Dog collars
• Dog food, including dog biscuits and dog treats
Enter all information requested on page 1 of this form.
• Dog leashes (work leashes, exercise leashes, etc.)
Mark an X in either the Single-purchase certificate or Blanket certificate
• Dog harnesses (such as a pulling harness used by a service dog to
box. A blanket certificate covers the original purchase and subsequent
pull a wheelchair)
purchases of the same general type of property or service. If you do not
check the Blanket certificate box, the document will be considered a
• Dog shampoos
single-purchase certificate.
• Dog waste disposal supplies and equipment
If you are making the purchase on behalf of the person with a disability,
(for example, pooper-scoopers)
print your name and your relationship to the person with the disability.
• Ear care products and services for domestic dogs
Type or print your name, sign this certificate, and enter the date you are
• First aid kits designed for the treatment and care of domestic dogs
issuing this exemption certificate.
• Flea or tick collars, powders, sprays, and shampoos
• Grooming brushes, combs, rakes, etc.
To the seller
• Grooming and clipping services
As a registered New York State vendor, you may accept an exemption
certificate and be protected from liability for the tax if the certificate is valid.
• Heartworm treatment (preventive and medicinal)
The certificate will be considered valid if it was:
• Nail clippers designed for use on domestic dogs
•
accepted in good faith;
• Pharmaceutical supplies (for example, non-prescription ear
treatments, antibiotics, anti-bacterial ointments, etc.) specifically
•
in the seller’s possession within 90 days of the transaction; and
designed for use on domestic dogs
•
properly completed.
• Travel cages, crates, and other carriers specifically designed for use
An exemption certificate is accepted in good faith when a seller has
in transporting domestic dogs
no knowledge that the exemption certificate is false or is fraudulently
• Vitamin supplements designed for domestic dogs
given, and reasonable ordinary due care is exercised in the acceptance
• Water and food dishes designed for use by a domestic dog
of the certificate.
You must receive a properly completed exemption certificate from
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your customer no later than 90 days after the delivery of the property
or the performance of the service. When you receive a certificate after
Visit our Web site at
the 90 days, both you and the purchaser are subject to the burden
• get information and manage your taxes online
of proving that the sale was exempt, and additional documentation
may be required. An exemption certificate received on time that is not
• check for new online services and features
properly completed will be considered satisfactory if the deficiency is
Sales Tax Information Center:
(518) 485-2889
corrected within a reasonable period. You must also maintain a method
of associating an invoice (or other source document) of an exempt sale
To order forms and publications:
(518) 457-5431
made to a customer with the exemption certificate you have on file from
that customer.
Text Telephone (TTY) Hotline
(for persons with hearing and
Invalid exemption certificates — Sales transactions which are not
speech disabilities using a TTY):
(518) 485-5082
supported by valid exemption certificates are deemed to be taxable
retail sales. The burden of proof that the tax was not required to be
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collected is on the seller.
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant
Retention of exemption certificates — You must keep this certificate
to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429,
for at least three years after the due date of the return to which it
475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security
numbers pursuant to 42 USC 405(c)(2)(C)(i).
relates, or the date the return was filed, if later.
This information will be used to determine and administer tax liabilities and, when authorized by
law, for certain tax offset and exchange of tax information programs as well as for any other lawful
Misuse of this certificate
purpose.
Information concerning quarterly wages paid to employees is provided to certain state agencies
Misuse of this exemption certificate may subject you to serious civil and
for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain
criminal sanctions in addition to the payment of any tax and interest
employment and training programs and other purposes authorized by law.
due. These include:
Failure to provide the required information may subject you to civil or criminal penalties, or both,
under the Tax Law.
• A penalty equal to 100% of the tax due;
This information is maintained by the Manager of Document Management, NYS Tax Department,
• A $50 penalty for each fraudulent exemption certificate issued;
W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.
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